Tax Alerts

FL – Guidance provided on 2023 tax holiday for tools used by skilled trade workers

Guidance is provided regarding the Florida sales tax holiday on tools commonly used by skilled trade workers, which is held from September 2, 2023, through September 8, 2023.

Applicability of Holiday
During the “Tool Time” sales tax holiday, sales tax is not due on the retail sale of eligible items related to such tools.

Holiday Restrictions
The holiday does not apply to:

rentals of any eligible items; and

sales made within a theme park, entertainment complex, public lodging establishments, and airports.

Tax Information Publication, No. 23A01-07, Florida Department of Revenue, August 1, 2023

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